Adamson Internet Pvt Ltd Vs Superintendent (Telangana High Court)
The Telangana High Court once again adopted a liberal approach in GST appellate matters by permitting the taxpayer to approach the appellate authority despite delay in filing the statutory appeal. The Court granted liberty to file appeal along with delay condonation application and statutory pre-deposit.
Introduction
In several GST matters, taxpayers directly approach High Courts challenging assessment orders due to expiry of appellate timelines, procedural confusion, or recovery pressure. Telangana High Court has consistently encouraged taxpayers to avail the statutory appellate remedy while simultaneously protecting their right to have the dispute decided on merits.
In the present case, the petitioner initially challenged the Order-in-Original before the High Court but later sought permission to withdraw the writ petition and pursue the statutory appeal remedy under the GST Act.
Case Background
The petitioner, M/s Adamson Internet Pvt Ltd, filed the writ petition challenging the Order-in-Original dated 26.02.2025 passed by the Superintendent of Central Tax, Mehdipatnam GST Range, Hyderabad.
The impugned order related to:
- Tax period: April 2020 to March 2021
- Demand involving:
- tax,
- interest, and
- penalty.
During the course of hearing, the petitioner requested liberty to approach the appellate authority instead of pursuing the writ proceedings.
